The profit before tax, as reported in the Statement of Profit or Loss and Other Comprehensive Income of Quentin Ltd for the year ended 30 June 2021, amounted to $60,000 including the following revenue and expense items.

	30 June 2021
	$
Interest revenue	3,500
Bad debts expense	5,000
Depreciation expense - plant	6,000
Annual Leave Expense	1,500
Rent Expense	1,000
Fines and Penalties (non-deductible)	3,000
Government grant (exempt from tax)	8,000
Depreciation expense - building (non-deductible)	6,500

Additional information:

a. The deduction for depreciation for tax purposes was $7,000.

b. There were no bad debts written off for the year.

c. Interest revenue is receivable in advance and is taxed when received. Total cash receipts for interests were $7,500 during the year.

d. The annual leave provision was $2,000 at the end of the year (the opening balance was $3,000).

e. Rent payments of $2,000 were made during the year.

f. The tax rate is 30%.

Required

Prepare the current tax worksheet and the journal entry to recognise current tax at 30 June 2021.